Tax Laws Amendment (2009 Measures No. 1) Act 2009 (27 of 2009)

Schedule 3   Reforms to income tests

Part 2   Amendment of payment summary provisions

Taxation Administration Act 1953

14   At the end of subsection 16-155(1) in Schedule 1

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; or (d) the recipient is an individual and *reportable employer superannuation contributions have been made by the payer, in respect of the individual’s employment, during the year.